Question: Facial Cosmetics provides plastic surgery primarily to hide the appearance of unwanted scars and other blemishes. During 2012, the company provides services of $400,000 on account. Of this amount, $50,000 remains uncollected at the end of the year. An aging schedule as of December 31, 2012, is provided below.

Required: 1. Calculate the allowance for uncollectible accounts.

2. Record the December 31, 2012, adjustment, assuming the balance of Allowance for Uncollectible Accounts before adjustment is $300 ( debit).

3. On April 3, 2013, a customer's account balance of $400 is written off as uncollectible. Record the write-off.

4. On July 17, 2013, the customer whose account was written off in Requirement 3 unexpectedly pays $100 of the amount but does not expect to pay any additional amounts. Record the cash collection.